Month: May 2022
1,210 articlesService Tax

Service Tax
Composition Scheme cannot be denied merely for discharge of service tax under different Head prior to 01.06.2007
Income Tax

Income Tax
No Section 271(1)(c) penalty for mere disallowance of depreciation
Income Tax

Income Tax
ITAT exonerate assessee incurring huge losses from section 271(1)(b) penalty
Income Tax

Income Tax
Reopening not allowable to disallow prior period expenses duly disclosed during original Assessment
Income Tax

Income Tax
Reopening by change of opinion on facts already examined is not valid
Excise Duty

Excise Duty
Pre-deposit refund cannot be denied for payment under excise Duty instead of Service Tax
Income Tax

Income Tax
TDS defaults: Higher compounding Charge of 5% for repeat offender is valid
Income Tax

Income Tax
Difference in MRP & Sales price is not Commission to attract section 194H TDS
Income Tax

Income Tax
Allowing mere 8 hours to reply to SCN is neither reasonable nor effective
Excise Duty

Excise Duty
